Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw), of synthetic textile materials, of an apparent width not exceeding 5 mm

Heading 5404 covers synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm. It also covers strip and the like of synthetic textile materials of an apparent width not exceeding 5 mm. Import of these products into the EU is subject to duty rates of 4% to 5.2%. Synthetic monofilaments are used in fishing (lines), surgery (sutures), and as technical materials. Classification depends on linear density and cross-sectional dimensions. Heading 5404 is part of Chapter 54 (textiles, fabrics and clothing) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 5404 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 5404 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

Import of these products into the EU is subject to duty rates of 4% to 5.2%. Monofilament of 67 dtex or more is classified under 5404, below 67 dtex under 5402. Cross-sectional dimension must not exceed 1 mm - larger items are classified under Chapter 39 (plastics). Synthetic strip up to 5 mm wide is also classified under this heading. Duty rates are 4%-5.2% depending on the tariff subheading. When importing goods under heading 5404 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 5404 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system). Goods under heading 5404 are subject to labelling and fibre composition controls. Required documentation includes: fibre composition labels (EU Regulation 1007/2011), OEKO-TEX certificates, REACH reports. In addition to customs duty, imports are subject to VAT at the rate applicable in the country of destination. The VAT taxable amount at import is the customs value plus duty and any countervailing or anti-dumping duties. The importer must file an electronic customs declaration in the national import system.

Heading 5404 covers synthetic monofilament ≥67 decitex with cross-section ≤1mm and synthetic strip ≤5mm wide. Monofilament >1mm - heading 3916 (plastics). Multi-filament yarn - 5402. Common mistake: fishing line >1mm classified here instead of 3916. Artificial grass from PP strips may go to 5704. Decisive: cross-section dimensions and synthetic material.